Research And Analysis Of Financial Standard Before The New OTC Market Listing

On December 14,2013,the state council issued clear new three board became a national securities exchange,marks a new three board market expansion to the nation,the expansion of the new three board pilot makes more and more small and medium-sized enterprises to enter the capital market direct financing,gradually rise and vigorous development of small and medium-sized enterprises in China,they occupy the important position in national economy in our country,brought strong power for China's economic development,small and medium-sized enterprises in achieving rapid development also have a few problems,especially the capital deficient problem has affected the healthy development of them.Although the state strongly supports Banks' loans to small and medium-sized enterprises,the cost of bank loans is high and it is difficult to make loans due to the financial irregularities of small and medium-sized enterprises and the lack of collateral.It is far from enough for small and medium-sized enterprises to obtain development only by relying on bank loans.The expansion and development of neeq have increased the financing channels of enterprises.By listing the new third board,enterprises can not only obtain financing,but also standardize their operations and gain good market reputation,which is undoubtedly a better choice for the future development of enterprises.Therefore,the new third board has improved China's capital market and formed a multi-level capital market structure.On the other hand,through the price discovery,the introduction of venture capital,bank loans and other ways to enhance the financing capacity of listed enterprises.Small and medium-sized enterprises due to its features,formation and management of the standard financial problems are listed in the process of the difficulty,therefore,in the process of preparing a listing on the new three board,thoroughly and completely solve the financial problems of the enterprise has the very vital significance.This article selects is planning listing on the new three board small and medium enterprises as the research object,A company applied the theory of financial management and accounting knowledge and according to all the materials,systematically on A company's financial status and existing problems are analyzed,and corresponding Suggestions are given:This article is divided into six parts,using literature research and the combination of qualitative analysis method,to make analysis on the financial condition of A company,then discusses financial specification before listing companies.The first part is the introduction.foreign information disclosure and financial related norms,summarized in this paper,the content,and points out that the research content,the thesis framework and research methods.The second part analyzes the listing conditions and related theories of the new third board.First of all,the paper expounds the basic concept of the new three board,and then concrete analysis was carried out on the listed conditions required by the laws and regulations,and show some characteristics of new three board enterprise financial rules,lay a certain theoretical basis for the below.The third part is a detailed introduction to the current situation of the company.This paper analyzes the ownership structure of the case company,the main business situation,the new third board listing motivation,the financing demand and the current situation of the financial management before the company's listing.It also points out that some financial irregularities occurred before the listing of company A.The fourth part is the analysis of the causes of the financial irregularities of A.Analyze the reasons for the financial regulation problems existing in company A,so that we can propose solutions better.The fifth part elaborates on the reference provided by the financial specification of company A,and puts forward series of Suggestions for the enterprises that want to be listed in the new third board.It is hoped that the company's governance mechanism,internal control and financial team should be promoted to promote the enterprise's standard,thus raising the possibility of successful listing.